SEVSOMER: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SEVSOMER
Largest movements
- Receivables within one year +€25,837
up €25,837 (+187.2%), from €13,801 to €39,638
of which Trade receivables: +€25,140
- Financial fixed assets +€5,997
new in 2024: €5,997
- Deferred charges and accrued income +€3,004
up €3,004 (+1045.4%), from €287 to €3,291
- Cash -€2,197
down €2,197 (-20.1%), from €10,939 to €8,742
mainly Receivables within one year (-€25,837) and Investment in fixed assets (net) (-€5,997)
- Stocks and contracts +€985
up €985 (+30.1%), from €3,276 to €4,261
- Trade debts +€16,909
up €16,909 (+206.9%), from €8,172 to €25,081
- Tax, wage and social debts +€13,176
up €13,176 (+246.7%), from €5,340 to €18,515
of which Remuneration and social security: +€13,292
- Profit (loss) carried forward +€3,541
up €3,541 (+40.3%), from €8,791 to €12,333
- Staff costs +€50,406
new in 2024: €50,406
- Gross operating margin +€47,406
up €47,406 (+339.5%), from €13,964 to €61,370
- Other operating charges +€1,293
up €1,293 (+412.7%), from €313 to €1,606
- Taxes +€824
up €824 (+37.2%), from €2,214 to €3,037
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,303 | €61,929 | +€33,626 | +118.8% |
| Fixed assets | 21/28 | - | €5,997 | +€5,997 | |
| Financial fixed assets | 28 | - | €5,997 | +€5,997 | |
| Current assets | 29/58 | €28,303 | €55,932 | +€27,629 | +97.6% |
| Stocks and contracts in progress | 3 | €3,276 | €4,261 | +€985 | +30.1% |
| Stocks | 30/36 | €3,276 | €4,261 | +€985 | +30.1% |
| Amounts receivable within one year | 40/41 | €13,801 | €39,638 | +€25,837 | +187.2% |
| Trade receivables | 40 | €2,775 | €27,915 | +€25,140 | +905.9% |
| Other amounts receivable | 41 | €11,026 | €11,724 | +€698 | +6.3% |
| Cash at bank and in hand | 54/58 | €10,939 | €8,742 | -€2,197 | -20.1% |
| Deferred charges and accrued income | 490/1 | €287 | €3,291 | +€3,004 | +1045.4% |
| Total equity and liabilities | 10/49 | €28,303 | €61,929 | +€33,626 | +118.8% |
| Equity | 10/15 | €14,791 | €18,333 | +€3,541 | +23.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,791 | €12,333 | +€3,541 | +40.3% |
| Amounts payable | 17/49 | €13,511 | €43,596 | +€30,085 | +222.7% |
| Amounts payable within one year | 42/48 | €13,511 | €43,596 | +€30,085 | +222.7% |
| Trade debts | 44 | €8,172 | €25,081 | +€16,909 | +206.9% |
| Suppliers | 440/4 | €8,172 | €25,081 | +€16,909 | +206.9% |
| Taxes, remuneration and social security | 45 | €5,340 | €18,515 | +€13,176 | +246.7% |
| Taxes | 450/3 | €5,340 | €5,223 | -€117 | -2.2% |
| Remuneration and social security | 454/9 | - | €13,292 | +€13,292 | |
| Remuneration, social security and pensions | 62 | - | €50,406 | +€50,406 | |
| Other operating charges | 640/8 | €313 | €1,606 | +€1,293 | +412.7% |
| Gross operating margin | 9900 | €13,964 | €61,370 | +€47,406 | +339.5% |
| Operating profit (loss) | 9901 | €13,651 | €9,359 | -€4,293 | -31.4% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €2,646 | €2,782 | +€136 | +5.1% |
| Recurring financial charges | 65 | €2,646 | €2,782 | +€136 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €11,005 | €6,579 | -€4,426 | -40.2% |
| Income taxes | 67/77 | €2,214 | €3,037 | +€824 | +37.2% |
| Profit (loss) for the period | 9904 | €8,791 | €3,541 | -€5,250 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,791 | €3,541 | -€5,250 | -59.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.